Schedule list

Digital Platform Reporting

Submission of reports on self-employment relationships established through digital platforms in the previous month.

Mandatory Maritime Communications

Deadline for electronic submission of hiring and termination notices for seafarers embarked or disembarked in the previous month.

Mandatory Communications for Agency Workers

Electronic communication to the Employment Center of all employment relationships established, extended, transformed, or terminated in the previous month with agency workers, including activation or extension of remote work. Communication must be made using the “UnificatoSomm” form.

Payment of Taxes and Contributions

Unified payment covering:

• Withholding taxes on employment and similar income;
• Social security and welfare contributions due to INPS by employers;
• Contributions due by principals to INPS separate management for collaborations;
• Contributions due by entertainment companies to the former Enpals;
• Contributions due by agricultural employers for Q2 2025;
• Monthly fishermen’s contribution;
• Regional IRPEF surcharge for terminations in the previous month;
• Periodic VAT settlement.

INPGI Contributions

Payment of monthly contributions due by journalists under collaboration agreements, for publishing companies, newspapers, broadcasting companies, and other sectors employing journalists.

Early Retirement Funds

Payment of the monthly provision for workers enrolled in sector solidarity funds.

TFR Tax

Employers must pay, via F24 form, the advance substitute tax on the revaluation of severance pay (TFR) for 2025.

Family Booklet

Reporting of occasional work services performed in the previous month by users of the family booklet.

Tax Assistance

Employers acting as withholding agents are required to deduct from the December payroll any amounts due as tax payable or, alternatively, to process refunds for tax credits resulting from the 730 income tax return.

Year-End Adjustment

In the December payslip, employers must carry out tax and social security reconciliations between the withholdings applied and the amounts actually owed by the taxpayer.